(The Chicken Roaster) Accountant that works at Peterman. Audits Elaine's recent overspending on the company credit card now that she's President of the company. Elaine is able to account for everything except for an $8,000 Russian hat she bought for George. She ends up replacing it with a $40 rat-hair hat she buys from Kramer's friend Bob Sacamano. Ipswitch has no other choice but to turn her in to the board of directors.